Social Accounting
Mostrando 1-12 de 138 artigos, teses e dissertações.
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1. Sociodemographic variables and ethical decision-making: a survey of professional accountants in Nigeria
Abstract Purpose The purpose of this study is to examine the role of selected sociodemographic variables in the ethical decision-making (EDM) process of professional accountants in Nigeria. Design/methodology/approach The study obtained data from 329 professional accountants with the aid of a structured questionnaire containing four dilemmatic ethical vign
RAUSP Management Journal. Publicado em: 2022
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2. An in-depth look at the status of environmental financial accounting in Mexico from the point of view of stakeholder theory: myth or reality?
Resumen Objetivo: En esta investigación se analiza la aplicación de las aportaciones teóricas sobre contabilidad financiera ambiental (CFA) en las empresas mexicanas. Metodología: La metodología consiste en dos etapas: la primera, en el análisis documental de los informes de sustentabilidad de 29 empresas de la Bolsa Mexicana de Valores (BMV) denomin
Rev. bras. gest. neg.. Publicado em: 2021-06
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3. Efficiency of credit unions in Brazil: an analysis of the evolution in financial intermediation and banking service
Abstract Purpose The purpose of this paper is to evaluate the efficiency in financial intermediation and the cost efficiency in banking service of credit unions in Brazil, based on essentially accounting variables, and to analyze the temporal evolution of the efficiency of these cooperatives. Design/methodology/approach With a sample of 315 cooperatives ov
RAUSP Manag. J.. Publicado em: 2020-09
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4. Network centrality analysis in management and accounting sciences
Abstract Purpose This study aims to analyze how gender, research experience and geography are related to the researchers’ importance in the co-authorship network on management and accounting in Brazil. Design/methodology/approach A social network based on the co-authorship relationships in the papers published in leading Brazilian journals was examined u
RAUSP Manag. J.. Publicado em: 2020-06
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5. Suicide mortality in the city of São Paulo: epidemiological characteristics and their social factors in a temporal trend between 2000 and 2017. Retrospective study
ABSTRACT BACKGROUND: Suicide is one of the leading causes of death worldwide, accounting for one million deaths annually. Greater understanding of the causal risk factors is needed, especially in large urban centers. OBJECTIVE: To ascertain the epidemiological profile and temporal trend of suicides over two decades and correlate prevalence with social in
Sao Paulo Med. J.. Publicado em: 2020-06
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6. Shah S. The fever: how malaria has ruled humankind for 500,000 years. India: Penguin Random House India; 2018.
ABSTRACT BACKGROUND: Suicide is one of the leading causes of death worldwide, accounting for one million deaths annually. Greater understanding of the causal risk factors is needed, especially in large urban centers. OBJECTIVE: To ascertain the epidemiological profile and temporal trend of suicides over two decades and correlate prevalence with social in
Ciênc. saúde coletiva. Publicado em: 2020-06
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7. Changes in developmental assets across a 4-month competitive season among youth basketball players
Resumo O presente estudo examinou as mudanças nos ativos de desenvolvimento entre jovens jogadores de basquetebol durante um período competitivo de 4 meses, considerando a variação por faixa etária. Adicionalmente, examinou-se a variação da idade no desenvolvimento dos Ativos. Participaram deste estudo 65 adolescentes jogadores de basquetebol com idad
Rev. bras. cineantropom. desempenho hum.. Publicado em: 17/10/2019
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8. Financial resilience of municipal civil servants’ pension funds
RESUMO O objetivo deste estudo é analisar as respostas a pressões e os padrões de resiliência financeira que emergem nos regimes próprios de previdência social (RPPS) municipais. A análise agrega à abordagem tradicional de resiliência financeira discutindo a vulnerabilidade que emerge da interação entre patrocinador e RPPS, estimulada muitas vezes
Rev. contab. finanç.. Publicado em: 10/07/2019
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9. Construção de uma narrativa hegemônica sobre a adoção das IFRS no Brasil
Resumo A convergência das normas contábeis brasileiras às Normas Internacionais de Contabilidade (International Financial Reporting Standards - IFRS) foi impulsionada pela criação do Comitê de Pronunciamentos Contábeis (CPC), em 2005, e pela Lei n. 11.638/2007. Entretanto, os aspectos políticos desse processo, tais como o papel da academia na legitim
Cad. EBAPE.BR. Publicado em: 30/05/2019
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10. Psychological model of ART adherence behaviors in persons living with HIV/AIDS in Mexico: a structural equation analysis
ABSTRACT OBJECTIVE The objective of this study has been to test the ability of variables of a psychological model to predict antiretroviral therapy medication adherence behavior. METHODS We have conducted a cross-sectional study among 172 persons living with HIV/AIDS (PLWHA), who completed four self-administered assessments: 1) the Psychological Variable
Rev. Saúde Pública. Publicado em: 04/09/2017
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11. The Chemical Conversion of Biomass-Derived Saccharides: an Overview
Chemicals commodities and consumable, accounting for billions of ton of carbon per year, are produced in an industry based on non-renewable fossil feedstocks. Oil reserves are enough for feeding chemical industry for another century, and therefore, it is essential finding alternative sources of carbon for a progressive replacement of the industrial feedstock
J. Braz. Chem. Soc.. Publicado em: 2017-09
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12. Deconstruyendo al inmigrante latinoamericano: las políticas migratorias ibéricas como tecnologías neocoloniales
Abstract Latin American migrations to the Iberian Peninsula have experienced significant growth over the past two decades. In this context, the Spanish and Portuguese states have implemented policies that build the Latin American immigrant as an exceptional foreigner, highlighting an alleged cultural compatibility that guarantees better social integration in
Horiz. antropol.. Publicado em: 2016-12